2019 (10) TMI 614 - AAR - GST

Permission for withdrawal of Advance Ruling application - input tax credit availed on one product can be utilized for payment of duty on other product - HELD THAT - The application of the applicant is disposed off as withdrawn under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.

Summary

The judgment by the Authority for Advance Ruling, Punjab involved M/s. Chadha Sugars and Industries Limited seeking clarity on utilizing input tax credit for different products under the same GST number. The applicant later withdrew the application, leading to its disposal under section 98(2) of the CGST Act, 2017 and Section 98(2) of the Punjab GST Act, 2017.